9911796707
TMI Blog2024 (1) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... deems it fit to do so. Such satisfaction cannot be subjective but must be based on some objective criteria. Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer s registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant. It is important to note that, according to the respondent, one of the consequences for cancelling a tax payer s registration with retrospective effect is that the taxpayer s customers are denied the input tax credit availed in respect of the supplies made by the tax payer during such period. Although, it is not considered apposite to examine this aspect but assuming that the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aint and was also registered under the Goods and Services Tax Act, 2017. Petitioner stopped the manufacturing business on 31.01.2019 and submitted an application on 25.02.2019, seeking cancellation of registration. Pursuant to the said application, notice was given to the petitioner on 12.09.2019, calling for certain details, which as per the petitioner were already part of the application seeking cancellation. Thereafter, an order was passed on 21.09.2019, for cancelling the provisional registration of the petitioner. Perusal of the order shows that the same does not state any reason, however, merely refers to the application filed by the petitioner seeking cancellation. 5. Post the order dated 21.09.2019, another notice was issued to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atisfied. The registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit to do so. Such satisfaction cannot be subjective but must be based on some objective criteria. Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer s registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant. 10. It is important to note that, according to the respondent, one of the consequences for cancelling a tax payer s registration with retrospective effect is that the taxpayer s customers are denied the input tax credit availed in respect of the suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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